Corporate Sustainability Reporting Directive
La CSRD étend le reporting obligatoire de durabilité aux grandes entreprises et aux PME cotées. Les rapports doivent suivre les European Sustainability Reporting Standards et couvrir les sujets environnementaux, sociaux et de gouvernance avec assurance externe.
Free EU Compliance CheckerWhat does CSRD require and when does it apply?
CSRD applies to Large Companies (250+ employees or €40M+ revenue) and Listed SMEs organisations across all EU member states. The key deadline is Phased: large PIEs from FY2024; other large undertakings from FY2025 (Omnibus deferral may apply); listed SMEs from FY2026 (Omnibus deferral likely — verify current dates). Non-compliance carries a maximum penalty of Per member state (audit-based enforcement). Core obligations include report against esrs environmental standards and disclose social and workforce data.
- Report against ESRS environmental standards
- Disclose social and workforce data
- Report governance and anti-corruption
- Obtain third-party assurance on reports
- Report on value chain impacts (phased)
| Deadline | Phased: large PIEs from FY2024; other large undertakings from FY2025 (Omnibus deferral may apply); listed SMEs from FY2026 (Omnibus deferral likely — verify current dates) |
| Max fine | Per member state (audit-based enforcement) |
| Primary sectors | Large Companies (250+ employees or €40M+ revenue), Listed SMEs, Financial Services |
CSRD: Per member state (audit-based enforcement) max fine
CSRD applies to Large Companies (250+ employees or €40M+ revenue) and Listed SMEs organisations in all EU member states. Key deadline: Phased: large PIEs from FY2024; other large undertakings from FY2025 (Omnibus deferral may apply); listed SMEs from FY2026 (Omnibus deferral likely — verify current dates).
Source: Official Journal of the European Union — Corporate Sustainability Reporting Directive
Who does CSRD apply to?
Elle concerne les grandes entreprises, certaines PME cotées et d'autres groupes progressivement selon les seuils européens et nationaux.
- Reporter selon les normes ESRS
- Publier les données environnementales, sociales et de gouvernance
- Préparer l'assurance ou la revue externe
- Cartographier progressivement les impacts de la chaîne de valeur
What are the penalties for CSRD non-compliance?
L'application et les sanctions sont nationales, souvent via les mécanismes de reporting, d'audit et de droit des sociétés.
| Maximum fine | Penalties set by national law; reporting non-compliance may trigger statutory audit qualifications and securities-regulator action |
When does CSRD apply?
L'application est progressive : grandes entreprises à partir de l'exercice 2024, PME cotées plus tard à partir de l'exercice 2026.
- 2023-01-05 — Entry into force
- 2024-01-01 — First reporting year (FY2024) for large public-interest entities (NFRD predecessors)
- 2025-01-01 — First reporting year for other large undertakings (subject to Omnibus 2-year deferral)
- 2026-01-01 — First reporting year for listed SMEs (LSME standard) — subject to Omnibus 2-year deferral
- 2028-01-01 — First reporting year for certain non-EU groups
Première phase de reporting pour les grandes entreprises dans le cadre de la CSRD.
Directive (UE) 2022/2464 — EUR-Lex
Phased: large PIEs from FY2024; other large undertakings from FY2025 (Omnibus deferral may apply); listed SMEs from FY2026 (Omnibus deferral likely — verify current dates)
Per member state (audit-based enforcement)
Large Companies (250+ employees or €40M+ revenue), Listed SMEs, Financial Services
Première phase de reporting pour les grandes entreprises dans le cadre de la CSRD.
Directive (UE) 2022/2464 — EUR-Lex
| Official name | Directive (EU) 2022/2464 of the European Parliament and of the Council as regards corporate sustainability reporting |
| Reg. No. | (EU) 2022/2464 |
| CELEX | 32022L2464 |
| Type | directive |
| In force | 2023-01-05 |
| Applies from | 2024-01-01 |
| Transposition | 2024-07-06 |
| Max fine | Penalties set by national law; reporting non-compliance may trigger statutory audit qualifications and securities-regulator action |
| Authorities | National competent authorities (securities regulators for listed undertakings) (member-state) ESMA — coordinating role for listed companies (EU) EFRAG — sets the ESRS standards (EU) |
| Source | (EU) 2022/2464 — EUR-Lex Official Journal |
How do I comply with CSRD?
- Report against ESRS environmental standards
- Disclose social and workforce data
- Report governance and anti-corruption
- Obtain third-party assurance on reports
- Report on value chain impacts (phased)
Does CSRD apply to your business?
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Penalties & Fines
See enforcement patterns, fine tier tables, and real enforcement cases across EU member states.
Deadline Timeline
Key milestones, implementation phases, and country-specific deadlines and phased rollout dates.
Industry Guides
Sector-specific CSRD guidance for SaaS, fintech, healthcare, and other affected industries.
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For informational purposes only. This is not legal advice — consult qualified legal counsel.
Last verified: · Source: EUR-Lex 32022L2464 · Editorial policy